Crown Hill Cemetery Ass'n v. Evatt

In determining the ultimate question of whether the decision of the Board of Tax Appeals is unreasonable or unlawful, this court is required to consider certain provisions of the laws of Ohio and apply them to the facts of the case.

Section 2, Article XII of the Constitution of- Ohio simply authorizes, inter alia, the passage of laws to exempt burying grounds from taxation.

Section 5350, General Code, provides:

“Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company or corporation with a view to profit, or for the purpose of…